1.audit 审计 ,OFr]74\
2.attestation 鉴证 S{|)9EKw
3.credibility 可信赖程度 ,rPyXS9Sa{
4.audit of financial statements 财务报表审计 YVV $g-D}
5.agreed-upon procedures 执行商定程序 xB]
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6.high levels of assurance 高水平保证 V<I${i$]0
7.compilation 编制 c15^<6]g
8.reliability 可靠性 &WV 9%fI
9.relevance 相关性 i'LTKj
10.professional skepticism 职业谨慎 s~ZC!- [;
11.objectivity 客观性 `-
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12. professional competence 专业胜任能力 B{i;+[ase
13.Senior/CPA-in-charge 项目经理 ^i k|l=
14.audit engagement letter 业务约定书 Uwil*Jh
15.recurring audit 连续审计 *X55:yha
16.the client 委托人 PSw+E';
17.change CPA 更换注册会计师 9&FV=}MO
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 H<Taf%JT
20.the preceding CPA前任注册会计师 &\br_
21.issue the audit report 出具审计报告 l\y*wr`
22.expert 专家 c|a|z}(/J
23.the board of directors 董事会 $?Mz[X
24.knowledge of the entity‘ s business 了解被审计单位情况 H%%nB
25.assess material misstatement risks评估重大错报风险 b-/x
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cf3c+.o
27.a general knowledge of —— 初步了解―――的情况 u(a&x|WY
28.a more knowledge of—— 进一步了解的情况 kO>{<$
29.the prior year‘s working papers 以前年度工作底稿 51'SA
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30.minutes of meeting 会议纪要 S.4YC>E
31.business risks 经营风险 uk/+
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32.appropriateness 适当性 \<>%_y'/)h
33.accounting estimate 会计估计 #I wB
34.management representations 管理层声明 i^KYZ4/%
35.going concern assumption 持续经营假设 NX",
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36.audit plan 审计计划 1g.9R@Kc$
37.significant audit areas 重点审计领域 ~n
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38.error 错误 ^$
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39.fraud舞弊 i(kK!7W35
40.modified or additional procedures 修改或追加审计程序 v%Q7 \X(
41.misappropriation of assets 侵占资产 UL"3skV
42.transactions without substance 虚假交易 e)(|
43.unusual pressures 异常压力 D/`E!6Fk=
44.the suspected noncompliance 涉嫌存在违法行为 ,p1]_D&
45.materialiy 重要性 *G=AhH$t
46.exceed the materiality level 超过重要性水平 ,99G2Ev4c
47.approach the materiality level 接近重要性水平 m%\[1|N
48.an acceptably low level 可接受水平 }w8AnaC
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 iROM?/$
50.misstatements or omissions 错报或漏报 vw;
51.aggregate 总计 _q$fw&
52.subsequent events 期后事项 M.Ik%nN#K0
53.adjust the financial statements 调整财务报表 []Ea0jYu
54.perform additional audit procedures 实施追加的审计程序 kl9z;(6p
55.audit risk 审计风险 3dphS ^X
56.detection risk 检查风险 sn#h=,*4`
57.inappropriate audit opinion 不适当的审计意见 OwaXG/z~
58.material misstatement 重大的错报 dVfDS-v!
59.tolerable misstatement 可容忍错报 wQ^a2$Z
60.the acceptable level of detection risk 可接受的检查风险